Use the statements below to prepare a statement of net position as shown below.

Jefferson County Governmental Funds Balance Sheet as of 12-31-2017 Capital Projects Debt Service Permanent Governmental Total Fund Fund Fund Fund Funds Assets 4 Cash 5 Investments 6 Taxes Reveivable (net) 7 Due from other governments 8 Accrued interest receivable 9 Supplies Inventory 10 340,348 502,400 51,325 280,000 1,700 350 1.176.123 S 128,148 S 181,000 S 22,800 S 8,400 S 502,400 51,325 280,000 1,700 350 Total Assets S 179,823 S 461,000 S 22,800 S 512,500 S 12 Liabilities, Deferred Inflows and Fund Balance 13 Liabilities 14 Accounts Payable 15 Wages Payable 16 Contracts payable 2,000 850 4,100 6,100 850 25,000 31,950 25,000 Total Liabilities 2,850 25.000 4.100 18 Deferred Inflows 19 Deferred Inflows - Property Taxes 20 21 Fund Balances 22 Nonspendable 23 Inventories 24 Permanent fund principal 25 Restricted 26 Assigned 27 Unassigned 28 29 30 Total Liabilities, Deferred Inflows and Fund $ 179,823 S 461.000 350 500,000 436,000 32,000 153,223 1,121,573 350 500,000 436,000 800 153,223 154,373 22,800 8,400 Total Fund Equity 436,000 22,800 508,400 22,800 S 512.500 S 1,176,123 Jefferson County Governmental Funds Balance Sheet as of 12-31-2017 Capital Projects Debt Service Permanent Governmental Total Fund Fund Fund Fund Funds Assets 4 Cash 5 Investments 6 Taxes Reveivable (net) 7 Due from other governments 8 Accrued interest receivable 9 Supplies Inventory 10 340,348 502,400 51,325 280,000 1,700 350 1.176.123 S 128,148 S 181,000 S 22,800 S 8,400 S 502,400 51,325 280,000 1,700 350 Total Assets S 179,823 S 461,000 S 22,800 S 512,500 S 12 Liabilities, Deferred Inflows and Fund Balance 13 Liabilities 14 Accounts Payable 15 Wages Payable 16 Contracts payable 2,000 850 4,100 6,100 850 25,000 31,950 25,000 Total Liabilities 2,850 25.000 4.100 18 Deferred Inflows 19 Deferred Inflows - Property Taxes 20 21 Fund Balances 22 Nonspendable 23 Inventories 24 Permanent fund principal 25 Restricted 26 Assigned 27 Unassigned 28 29 30 Total Liabilities, Deferred Inflows and Fund $ 179,823 S 461.000 350 500,000 436,000 32,000 153,223 1,121,573 350 500,000 436,000 800 153,223 154,373 22,800 8,400 Total Fund Equity 436,000 22,800 508,400 22,800 S 512.500 S 1,176,123